2018 (9) TMI 183

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.... Jha (AR) ORDER Per: Ramesh Nair The brief facts of the case are that the appellants are engaged in the business as finance consultant, dealers/DSA for M/s Kotak Mahindra Bank Ltd. M/s ICICI Ltd. M/s Cholamanglam Ltd, M/s. Tata Motors Ltd., etc for purchase of car, on loan basis, and sale of old & used cares on commission basis and are providing services falling under the definition of Bu....

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....rved that the appellants received commission/brokerage of Rs. 31,43,915/- during the period from October 2004 to March 2005 for which the service tax was payable to the tune of Rs. 2,90,998/-. However, the appellants had paid only Rs. 1,71,565/- during December 2004 to March 2005 towards service tax for the period from October 2004 to March 2005. The remaining amount of Rs. 1,19,433/- was paid als....

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....the appellant. Therefore, the present appeal. 2. Sh. S.J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that even before the investigation initiated the appellant had paid the substantial amount of service tax, thereafter the balance amount along with interest was paid by 2006. The SCN was issued on 19.10.2006 i.e. after the entire payment of service tax and interest was made. ....